Detention of goods and vehicle - detention was for the reason ...

GST

November 12, 2020

Detention of goods and vehicle - detention was for the reason that the vehicle was apprehended at a place that was not on the normal route between Kanyakumari and Maharashtra - the respondents have not been able to establish an intention to evade tax which is a necessary pre-condition for invoking the provisions of Section 130 of the GST Act. - While it may be true that the invocation of Section 130 of the GST Act in these cases was not justified, the irregularity in the documents that accompanied the transportation surely make it out to be a case that justified a detention of the goods u/s 129 - HC

View Source

← Previous Next →

Detention of goods and vehicle - detention was for the reason ...

GST

November 12, 2020

You may also like:

Validity of confiscation and detention of goods - Change of route / wrong route for transport of goods - mere change of route without anything more would not necessarily...

Detention of the goods - non-movement of goods in a particular route - when there is no provision, that taking a diversified route from the regular route, the...

Detention of consignment alongwith vehicle - inter-state sale - There is no material placed on record by the 1st respondent to show that any attempt was made by the...

Detention of goods - detention based on statement of driver regarding place of unloading of goods - route for transportation of goods disputed - The power of detention...

Detention of goods - the driver of the vehicle took an alternate route - No doubt, if the vehicle is detained at a place that is located on an entirely different stretch...

Detention of goods alongwith vehicle - levy of penalty - Movement of the vehicle on the wrong direction - revenue considered the same as it was moving without valid...

E-way bill Rules - Rule 138D as amended - Facility for uploading information regarding detention of vehicle

Detention of goods alongwith vehicle - Since the requirement of the E-way bill was not applicable for the petitioner during the above period, the seizure itself is bad in law.

Detention of goods with vehicle - delay in transporting the consignment after filing E-way bill due to flood - revenue ought to have taken a lenient view-rather a practical view.

Power to seizure vehicle - apprehension of misuse in future - If a possible future use of a vehicle as a means of transport for smuggling goods confers a power of...

Quick Updates: